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养老保险会计是一项全面,系统地反映和监督养老资金运作的管理活动。在新的社会保障制度下,应尽快建立适合我国国情的企业养老金会计制度,以适应社会主义市场经济发展需要。本文试就我国企业养老金会计核算中的几个问题进行探讨,提出一些建设性思路。一、养老金性质对养老金性质的认识不同,就会导致对养老金确认、计量、会计处理方法和会计报表披露等一系列问题的不同,所以这
Pension insurance accounting is a comprehensive and systematic reflection and supervision of pension funds management activities. Under the new social security system, an accounting system for corporate pensions that suits our national conditions should be established as soon as possible to meet the needs of the development of a socialist market economy. This paper tries to discuss some problems in the accounting of Chinese enterprises’ pension and puts forward some constructive ideas. First, the nature of the pension The pension of different nature, will lead to the confirmation of pension, measurement, accounting treatment and disclosure of accounting statements and a series of different issues, so this